https://www.taxtmi.com/caselaws?id=53524 Textile Committee cess collected from customers but not deposited with the Government was not includible in the assessable value for central excise purposes. Under Section 4 of the Central Excise Act, both before and after the 1-7-2000 substitution, the assessable or transaction value excludes duty of excise, sales tax and other taxes actually payable or paid on the goods. The cess remained a tax levied on the goods, and mere retention of the collected amount by the assessee did not change its tax character or convert it into additional sale consideration. Revenue's contrary view was rejected. en-us Thu, 30 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53524 Textile Committee cess collected from customers but not deposited with the Government was not includible in the assessable value for central excise purposes. Under Section 4 of the Central Excise Act, both before and after the 1-7-2000 substitution, the assessable or transaction value excludes duty of excise, sales tax and other taxes actually payable or paid on the goods. The cess remained a tax levied on the goods, and mere retention of the collected amount by the assessee did not change its tax character or convert it into additional sale consideration. Revenue's contrary view was rejected. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53524